This compound is primarily used in organic synthesis as an intermediate for the preparation of more complex molecules. Its structure, featuring a morpholine ring and a tosyloxy group, makes it valuable in the development of pharmaceuticals, particularly in the synthesis of active pharmaceutical ingredients (APIs). The morpholine moiety is often incorporated into drugs targeting central nervous system disorders, while the tosyloxy group serves as a good leaving group in nucleophilic substitution reactions, facilitating the introduction of other functional groups. Additionally, its tert-butyl ester group provides stability during synthetic processes, making it a useful building block in medicinal chemistry research.